Select Lawyer Links Topic Pages

• MD&A
• Form 8-K
• Non-GAAP financial measures
• Regulation FD
• Regulation S-K
• Terrorist states

Annotated SEC forms

• Form 10-K
• Form 10-Q
• Form 8-K

Regulation S-K

• Index by S-K Item

Annotated SEC forms

• Schedule 14A

Other representative Topic Pages

• Electronic proxy delivery
• Majority voting
• Restrictions on discretionary voting (NYSE Rule 452)
• Delaware law changes
• AFSCME v AIG  - Rule 14a-8(i)(8)

New SEC disclosure rules
Re: executive compensation -related person transactions

• SEC adopting release  Rel 33-8732

Revised S-K Items

• S-K 402      Executive compensation disclosures

• 402(b)     Compensation Disclosure & Analysis
• 402(c)      Summary compensation table
• 402(d)      Plan-based awards table

• 402(f)      Outstanding equity awards table
• 402(g)     Option exercises and stock vested table
• 402(h)     Pension benefits table
• 402(i)      Nonqualified plan table
• 402(j)      Termination or change-in-control
• 402(k)      Director compensation

• S-K 404      Related party disclosures

• 404(a)      Related persons
• 404(b)     Review - ratification of transactions
• 404(c)      Promoters - Control persons

• S-K 407       Corporate governance

• 407(a)      Director independence
• 407(b)      Director attendance
• 407(c)      Nominating committee
• 407(d)      Audit committee
• 407(e)      Compensation committee
• 407(f)       Shareholder communications

Registration form Topic Pages

• Form S-1
• Form S-3
• Form S-4
• Form S-8

Securities Offering Reform

Other representative Topic Pages

• WKSIs  (Issuer categories - 33 Act)
• Accelerated filers (Issuer categories - 34 Act)
• Underwriting agreements
• Blank check companies (SPACs)
• Finders
• Integration
• A/B exchange offers
• Directed share programs
• NASD corporate financing rule
• Worldcom case
• Due diligence
• Rule 144A
• Regulation D

Select Lawyer Links Topic Pages

• M&A news
• Fairness opinions
• Best price rule
• Private equity deals
• Two-step mergers
• Cash election mergers
• Stapled financing

Select Lawyer Links Deal Pages

• HCA buyout
• AmSouth - Regions Financial
• BellSouth - AT&T
• Mercury Interactive - HP

Select Lawyer Links Opinion Pages

• In re Tele-Communications
• In re Toys Us

Lawyer Links Topic Pages

• International Financial Reporting Standards
• FPI deregistration
• Foreign private issuers

Select Lawyer Links Topic Pages

• SEC current accounting - disclosure issues issues
• Accounting for stock options
• Revenue recognition
• Critical accounting policies
• FIN 46
• Materiality
• Asset impairment (FIN 47)
• Comfort letters
• Restatements

Stock option timing

• Backdating
• Spring loading
• Bullet dodging
• Criminal actions

SEC enforcement

• Includes SEC statement re: financial penalties
• Includes SEC v McAfee; In re Applix

Other representative Topic Pages

• KPMG tax shelter case (USA v Stein)
• Attorney conduct

XBRL

SEC Attorney Conduct

Chairs

David B Harms  Sullivan & Cromwell

Curtis L Mo  Wilmer Hale

Mary Jo White  Debevoise

Speakers

Abigail Arms  Shearman & Sterling

Alan L Beller  Cleary Gottlieb

Mary Bernard  Credit Suisse

Sarah E Beshar  Davis Polk

Steven E Bochner  Wilson Sonsini

John T Bostelman  Sullivan & Cromwell

Brian V Breheny  Securities and Exchange Commission 

Mary Beth Buchanan  US Attorney - WD PA 

Evan R Chesler  Cravath

Stephen M Cutler  Wilmer Hale

Natalia Delgado  Huron Consulting Group

Catherine T Dixon  Weil Gotshal

James R Doty  Baker Botts

Paul M Dudek Securities and Exchange Commission

Martin P Dunn  Securities and Exchange Commission 

Ralph C Ferrara  LeBoeuf Lamb

John G Finley  Simpson Thacher

Margaret M Foran  Pfizer

Stephen Fraidin  Kirkland & Ellis

Michael Garcia   U S Attorney - SDNY

Barbara S Gillers  Fried Frank

Daniel L Goelzer  PCAOB

Gary Goldsholle  NASD

Hector Gonzalez  Mayer Brown Rowe & Maw

Stephen M Graham  Orrick Herrington

Edward F Greene  Citigroup

Karl A Groskaufmanis  Fried Frank

Benjamin W Heineman Jr  Wilmer Hale

Teresa Iannaconi  KPMG 

Stanley Keller  Edwards Angell

Frederick J Knecht  Merrill Lynch

Robert J Kueppers  Deloitte 

Carmen J Lawrence  Fried Frank

Lewis Liman  Cleary Gottlieb

Gary G Lynch  Morgan Stanley

Loretta E Lynch  Hogan & Hartson

David M Lynn  Securities and Exchange Commission 

Colleen P Mahoney  Skadden Arps

Gregory A Markel  Cadwalader

Jorge Milo PricewaterhouseCoopers

Sara E Moss  Estee Lauder Companies

Charles M Nathan  Latham & Watkins

Annette L Nazareth  Securities and Exchange Commission

Louise M Parent  American Express Company

Shelley E Parratt  Securities and Exchange Commission

Othon A Prounis  Ropes & Gray

Leslie N Silverman  Cleary Gottlieb

Norman D Slonaker  Sidley Austin

Stanley Sporkin  Weil Gotshal

Carol A Stacey  Securities and Exchange Commission

Linda Chatman Thomsen  Securities and Exchange Commission 

Gregory V Varallo  Richards Layton

Patricia A Vlahakis  Wachtell Lipton

Richard H Walker  Deutsche Bank

Melvyn I Weiss  Milberg Weiss

Andrew Weissmann  Jenner & Block

Theodore V Wells Jr  Paul Weiss

John W White  Securities and Exchange Commission

Bruce E Yannett  Debevoise & Plimpton

Ann L Yerger  Council of Institutional Investors

Lawyer Links uses Topic Pages

• To aggregate primary sources using hyperlinks

• Statutes, rules, cases and interpretations
• Precedent examples (e.g., S-4s, merger agreements)

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• Click on icons     to open boxes and dropdowns
• Click on links to access Topic Pages and source material
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